No it is not. Again, that is based on software, is an emulation and not true Atmos. The headphones would need to actually support Atmos in order for them to properly output the format and work on Apple TV. Apple TV also only supports bluetooth, which does not have the capacity to output Atmos. It would not be up to Apple to create a solution when it is dependent on the headphones and the BT protocol.
As I said the closest you can come is something like the Dolby Dimension, or something similar, that can similarly emulate the surround over the BT connection.